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2021 (2) TMI 108 - HC - GSTPrinciples of Natural Justice - no opportunity of hearing has been granted to the petitioner - case of petitioner is that Rule 86A suffers from vice of not prescribing for any procedure or opportunity of hearing for taking the drastic step of blocking the input tax credit of registered person - Validity of blocking Input Tax Credit - HELD THAT:- Issue notice. Mr. Satyakam, Senior Standing Counsel accepts notice for respondent- GNCTD. Mr. Avnish Singh, Advocate accepts notice for respondent No.3-UOI. They pray and are granted six weeks’ time to file their respective counter-affidavit. Rejoinder, if any, be filed within a period of two weeks thereafter. List on 5th April, 2021.
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